South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 2007-12. It is found that the compliance gap is estimated to be between 5 percent and 10...
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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2015.
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| 丛编: | IMF Staff Country Reports; Country Report ;
No. 2015/180 |
| 在线阅读: | Full text available on IMF |